44 ORGANIZATION OF THE U. S. NATIONAL MUSEUM. 



CXVIII. 



Preparation of Vouchers and Disbursements. — All accounts will be aa- 

 ministered under the direction of tlie Chief Clerk of the Smithsonian 

 Institution, and all payments made from his office. 



The Museum will not be responsible for the payment of any bills 

 contracted without a written order from the Directoi* or Assistant 

 Director or. Chief Clerk of the Smithsonian Institution. 



Orders are to be returned by the party furnishing- the article required, 

 with the cost stated, and the receipt of the person to whom it was deliv- 

 ered. 



Bills presented are to be examined by the Accountant, to see that the 

 calculations are correct and the voucher in proper form, prices reason- 

 able, and the articles delivered. 



The payment of bills is to be made between the twenty-tifth and the 

 last day of each month, and of salaries on the last day of the month. 



Cash from sales of old material, publications, postage-stamps, &c., to 

 be deposited with the Accountant. 



The amount required to pay bills in foreign countries is to be ascer- 

 tained by the Accountant, and the staj:ement of the bank as to cost to 

 be kept with the voucher. 



A statement is to be made to the Drector monthly of the receipts and 

 exiJenditures, and of all contracts and agreements involving expenditure. 



CXIX. 



Certification and Approval of Accounts. — Accounts must be. certified 

 to by the Assistant Director or other officer designated by the Director, 

 and must be approved by the Director or Secretary of the Smithsonian 

 Institution. 



cxx. 



INSTRUCTIONS FOR MAKING OUT ACCOUNTS. 



1. Touchers must be signed in ink, and by the person in whose name 

 the account is made — not "per" any agent or clerk — and the amount 

 expressed both in writing and figures. 



2. The signature should be at the bottom of the page, and should cor- 

 respond with the name of the individual or com])an3', at the head of the 

 account. Signature by agent will not answer ; it must be by the principal. 

 Nothing should be written on the blaidcs exce])ting the signature. Any 

 vacant spaces will be filled up in this office when payment is nuide. 



3. Evidence of authority to sign vouchers for incorporated or unin- 

 corporated companies must accompany accounts. Such evidence should 

 be in the form of an extract from the by-laws or records of the company 

 or associatiim, showing the authority of the officer to receive and recei])t 

 for moneys for the company, and giving his name and the date of his 

 election and aijpointmeut, which extract must be verified by a certifi- 



(522) 



